{"id":9348,"date":"2018-01-11T16:20:08","date_gmt":"2018-01-11T15:20:08","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=9348"},"modified":"2024-12-03T10:33:02","modified_gmt":"2024-12-03T09:33:02","slug":"rendita-catastale-presunta-e-definitiva","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/rendita-catastale-presunta-e-definitiva\/","title":{"rendered":"Rendita catastale presunta e definitiva"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La&nbsp;rendita catastale presunta&nbsp;\u00e8 il valore attribuito ai fini fiscali a un immobile mai dichiarato o non accatastato correttamente. \u00c8 determinata in via provvisoria in attesa della rendita definitiva.&nbsp;Dal momento in cui viene attribuita, il contribuente \u00e8 tenuto a pagare le imposte. Per scoprire il&nbsp;valore della rendita catastale da utilizzare come riferimento per il calcolo di&nbsp;IMU,&nbsp;TARI&nbsp;e&nbsp;TASI, <span style=\"color: #333399;\"><a href=\"https:\/\/www.visureitalia.com\/it\/visure-catastali\/32-visura-catastale-imu-tari-e-tasi.html\"><span style=\"color: #333399;\">clicca<\/span> <span style=\"color: #333399;\">qui<\/span><\/a><\/span>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;<em>art. 19 del decreto legge 31 maggio 2010, n. 78<\/em>,&nbsp;convertito, con modificazioni, dalla l<em>egge 30 luglio 2010, n. 122<\/em>, aveva stabilito al 31 dicembre 2010 il termine per gli accatastamenti dei:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>fabbricati mai censiti;<\/li>\n\n\n\n<li>fabbricati che, se pur censiti o censiti parzialmente, sono stati oggetto di interventi edilizi che ne hanno modificato la consistenza e\/o la destinazione d\u2019uso.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si tratta di immobili che, in un modo o nell&#8217;altro,&nbsp;evadono la fiscalit\u00e0 a loro correlata, in quanto manca l\u2019elemento fondamentale di calcolo, ovvero la rendita catastale. Proprio per questo, il comma 10 del sopracitato articolo prevede che, una volta scaduto il termine del 31 dicembre 2010, all&#8217;immobile non accatastato o non accatastato correttamente venga attribuita una&nbsp;rendita catastale presunta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Potrebbe interessarti anche la lettura dell&#8217;articolo &#8220;<a href=\"https:\/\/www.visureitalia.com\/smartfocus\/come-si-fa-il-calcolo-della-rendita-catastale\/\"><span style=\"color: #000080;\">Come si calcola la rendita catastale<\/span><\/a>&#8220;.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L&#8217;attribuzione della rendita catastale presunta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;<em>art. 2, c. 5-bis, del decreto legge 29 dicembre 2010, n. 225<\/em>, introdotto dalla <em>legge di conversione 26 febbraio 2011, n. 10<\/em>, ha posticipato al 30 aprile 2011 il termine di presentazione delle dichiarazioni catastali.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La rendita catastale presunta pu\u00f2 essere determinata dall&#8217;Agenzia delle Entrate oppure da tecnici esterni. Il suo calcolo avviene in via provvisoria e consente di applicare immediatamente la fiscalit\u00e0 dovuta dall&#8217;unit\u00e0 immobiliare non censita o non censita correttamente. Si tratta quindi di una situazione transitoria in attesa della rendita definitiva che verr\u00e0 attribuita con la presentazione dell\u2019accatastamento della stessa unit\u00e0 immobiliare al Catasto Urbano.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Questa rendita provvisoria deve essere determinata in modo che sia il pi\u00f9 probabilmente vicina alla rendita catastale definitiva. Il motivo \u00e8 dovuto al fatto che in questo modo \u00e8 possibile evitare in futuro delle differenze con la rendita definitiva, tali da creare contenziosi di carattere amministrativo e fiscale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Come determinare la rendita catastale presunta<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">I criteri per l&#8217;attribuzione della rendita catastale presunta e per la determinazione degli oneri a carico dei soggetti in caso di mancato o tardivo adempimento sono stati stabiliti con provvedimento del 19 aprile 2011, emanato dal Direttore dell&#8217;Agenzia delle Entrate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gli immobili, individuati attraverso foto aree digitali (ortofoto), insistono sulle particelle di terreno negli elenchi appositi predisposti dalla Agenzia delle Entrate. Gli elenchi sono consultabili nel sito web della Agenzia, nell&#8217;albo pretorio dei Comuni e presso gli Uffici Provinciali del Catasto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La finalit\u00e0 della determinazione della rendita catastale \u00e8 quella di evitare fenomeni di elusione fiscale. Infatti, il mancato aggiornamento dei dati delle unit\u00e0 immobiliare pu\u00f2 corrispondere ad un reddito maggiore rispetto a quello risultante in Catasto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per accertare la rendita catastale relativa ad un immobile \u00e8 necessario:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>estrarre la <a href=\"https:\/\/www.visureitalia.com\/it\/visure-catastali\/39-visura-catastale-immobile.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #ff6600;\">visura<\/span> <span style=\"color: #ff6600;\">catastale<\/span><\/a> dell&#8217;unit\u00e0 immobiliare<\/li>\n\n\n\n<li>verificare, attraverso l&#8217;<a href=\"https:\/\/www.visureitalia.com\/it\/planimetrie-mappe-catastali-online\/45-estratto-di-mappa.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #ff6600;\">estratto<\/span> <span style=\"color: #ff6600;\">di mappa<\/span> <span style=\"color: #ff6600;\">catastale<\/span><\/a>, il terreno sul quale insiste il fabbricato<\/li>\n\n\n\n<li>richiedere, in caso di difformit\u00e0 riscontrate nella attribuzione della rendita, una <a href=\"https:\/\/www.visureitalia.com\/it\/pratiche-catastali\/141-istanza-al-catasto.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #ff6600;\">rettifica<\/span> <span style=\"color: #ff6600;\">dei dati<\/span> <span style=\"color: #ff6600;\">catastali<\/span><\/a><\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Scarica la&nbsp;Circolare&nbsp;n.&nbsp;7\/2011&nbsp;dell&#8217;Agenzia delle Entrate sulle modalit\u00e0 di aggiornamento delle banche dati catastali<\/h4>\n\n\n<script>\nvar 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L&#8217;operazione \u00e8 iniziata ufficialmente nel 2011, grazie a quanto disposto dal D.L. 78\/2010.<\/p>\n","protected":false},"author":12,"featured_media":9362,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[688],"tags":[1788,774,1786,822,1787,1789],"class_list":["post-9348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-catasto","tag-attribuzione-rendita-catastale-presunta","tag-avviso-di-accertamento","tag-calcolo-rendita-presunta","tag-immobili-fantasma","tag-rendita-presunta-prescrizione","tag-visura-rendita-catastale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rendita catastale presunta e definitiva - Smart Focus<\/title>\n<meta name=\"description\" content=\"La\u00a0rendita 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Marras","author_link":"https:\/\/www.visureitalia.com\/smartfocus\/author\/francesco-marras\/"},"uagb_comment_info":0,"uagb_excerpt":"L\u2019attribuzione della\u00a0rendita catastale presunta\u00a0avviene quando l\u2019Agenzia delle Entrate riscontra un immobile mai dichiarato o non accatastato correttamente. L'operazione \u00e8 iniziata ufficialmente nel 2011, grazie a quanto disposto dal D.L. 78\/2010.","_links":{"self":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/9348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/comments?post=9348"}],"version-history":[{"count":17,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/9348\/revisions"}],"predecessor-version":[{"id":50754,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/posts\/9348\/revisions\/50754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media\/9362"}],"wp:attachment":[{"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/media?parent=9348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/categories?post=9348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.visureitalia.com\/smartfocus\/wp-json\/wp\/v2\/tags?post=9348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}